P&G sells cosmetics, laundry detergent, and products like Pringles to the market by establishing strong brand images, developing superior products, ensuring their availability, and backing them with engaging communications and reliable performance"

On january 1 of the current year, jimmy's sandwich company reported owner's capital totaling $128,000. during the current year, total revenues were $106,000 while total expenses were $95,500. also, during the current year jimmy withdrew $30,000 from the company. no other changes in equity occurred during the year. if, on december 31 of the current year, total assets are $206,000, the change in owner's capital during the year was: